What are Internal Administrative Appeals (IAA)?

If anyone does not agree with the decision of a Customs officer, they should firstly approach that officer’s immediate supervisor in order to clarify the decision in question and resolve any uncertainties. Should the matter not be resolved in this way, the person may institute a formal internal administrative appeal.

How does the IAA Process work?

In cases where clients are not satisfied with any decision taken by officers in terms of the Customs and Excise Act, they have a right of appeal that the decision to the relevant appeal committee. Appeals must be lodged on a Form DA51 at the office where the decision was made and must be delivered within 30 days of the date of the decision.

Alternatively, where reasons for a decision were requested, within 30 days from the date they were advised that sufficient reasons had already been provided or within 30 days from the date the reasons were, in fact, provided. Should clients be unhappy with a decision of any appeal committee, their recourse will be to lodge an application for Alternative Dispute Resolution (ADR) with that relevant appeal committee which made the decision. The committee will add its comments thereto and forward the application to the ADR Unit for attention.

It is important to note that no extension may be given to the 30 day period (as mentioned above) and, should it be exceeded, the IAA process cannot be followed and the applicant’s recourse will then lie in litigation.
Last Updated: 11/06/2018 2:09 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile